Matches in SemOpenAlex for { <https://semopenalex.org/work/W2079239964> ?p ?o ?g. }
Showing items 1 to 81 of
81
with 100 items per page.
- W2079239964 endingPage "234" @default.
- W2079239964 startingPage "219" @default.
- W2079239964 abstract "Currently, a number of wells exist that inject liquid waste underground. Owners of certain classes of these wells (e.g., the owners of approximately 200 wells injecting hazardous waste) must demonstrate financial responsibility for subsequent plugging and abandonment in accordance with regulations established by the United States Environmental Protection Agency (EPA). Many owners demonstrate financial responsibility by meeting certain financial tests based on audited financial statements. In addition, the independent auditor is required to provide additional assurances in the form of a special report. This paper evaluates the financial tests by applying them to a sample of bankrupt and nonbankrupt firms included in the COMPUSTAT data base. The tests appear to discriminate between bankrupt and nonbankrupt firms. However, a number of bankrupt firms meet the financial qualifications for periods immediately prior to bankruptcy. The paper also discusses the independent auditor's role in the regulation and control of waste injection and concludes that the auditor may be playing an important but unwarranted role in the public's perception that the environment is not being endangered." @default.
- W2079239964 created "2016-06-24" @default.
- W2079239964 creator A5049864647 @default.
- W2079239964 creator A5067723726 @default.
- W2079239964 creator A5085813930 @default.
- W2079239964 date "1989-09-01" @default.
- W2079239964 modified "2023-10-14" @default.
- W2079239964 title "Accounting issues of underground injection of waste" @default.
- W2079239964 cites W1571891283 @default.
- W2079239964 cites W1593614410 @default.
- W2079239964 cites W3247614 @default.
- W2079239964 doi "https://doi.org/10.1016/0278-4254(89)90005-7" @default.
- W2079239964 hasPublicationYear "1989" @default.
- W2079239964 type Work @default.
- W2079239964 sameAs 2079239964 @default.
- W2079239964 citedByCount "0" @default.
- W2079239964 crossrefType "journal-article" @default.
- W2079239964 hasAuthorship W2079239964A5049864647 @default.
- W2079239964 hasAuthorship W2079239964A5067723726 @default.
- W2079239964 hasAuthorship W2079239964A5085813930 @default.
- W2079239964 hasConcept C10138342 @default.
- W2079239964 hasConcept C108170787 @default.
- W2079239964 hasConcept C111472728 @default.
- W2079239964 hasConcept C111919701 @default.
- W2079239964 hasConcept C121955636 @default.
- W2079239964 hasConcept C127413603 @default.
- W2079239964 hasConcept C138885662 @default.
- W2079239964 hasConcept C144133560 @default.
- W2079239964 hasConcept C144559511 @default.
- W2079239964 hasConcept C17744445 @default.
- W2079239964 hasConcept C185592680 @default.
- W2079239964 hasConcept C198531522 @default.
- W2079239964 hasConcept C199521495 @default.
- W2079239964 hasConcept C199539241 @default.
- W2079239964 hasConcept C22507642 @default.
- W2079239964 hasConcept C2779816988 @default.
- W2079239964 hasConcept C41008148 @default.
- W2079239964 hasConcept C43617362 @default.
- W2079239964 hasConcept C504631918 @default.
- W2079239964 hasConcept C548081761 @default.
- W2079239964 hasConceptScore W2079239964C10138342 @default.
- W2079239964 hasConceptScore W2079239964C108170787 @default.
- W2079239964 hasConceptScore W2079239964C111472728 @default.
- W2079239964 hasConceptScore W2079239964C111919701 @default.
- W2079239964 hasConceptScore W2079239964C121955636 @default.
- W2079239964 hasConceptScore W2079239964C127413603 @default.
- W2079239964 hasConceptScore W2079239964C138885662 @default.
- W2079239964 hasConceptScore W2079239964C144133560 @default.
- W2079239964 hasConceptScore W2079239964C144559511 @default.
- W2079239964 hasConceptScore W2079239964C17744445 @default.
- W2079239964 hasConceptScore W2079239964C185592680 @default.
- W2079239964 hasConceptScore W2079239964C198531522 @default.
- W2079239964 hasConceptScore W2079239964C199521495 @default.
- W2079239964 hasConceptScore W2079239964C199539241 @default.
- W2079239964 hasConceptScore W2079239964C22507642 @default.
- W2079239964 hasConceptScore W2079239964C2779816988 @default.
- W2079239964 hasConceptScore W2079239964C41008148 @default.
- W2079239964 hasConceptScore W2079239964C43617362 @default.
- W2079239964 hasConceptScore W2079239964C504631918 @default.
- W2079239964 hasConceptScore W2079239964C548081761 @default.
- W2079239964 hasIssue "3" @default.
- W2079239964 hasLocation W20792399641 @default.
- W2079239964 hasOpenAccess W2079239964 @default.
- W2079239964 hasPrimaryLocation W20792399641 @default.
- W2079239964 hasRelatedWork W1480452202 @default.
- W2079239964 hasRelatedWork W1940853855 @default.
- W2079239964 hasRelatedWork W2159232701 @default.
- W2079239964 hasRelatedWork W2381327865 @default.
- W2079239964 hasRelatedWork W2765736703 @default.
- W2079239964 hasRelatedWork W293545476 @default.
- W2079239964 hasRelatedWork W3082627761 @default.
- W2079239964 hasRelatedWork W3119521567 @default.
- W2079239964 hasRelatedWork W3124856441 @default.
- W2079239964 hasRelatedWork W3163057075 @default.
- W2079239964 hasVolume "8" @default.
- W2079239964 isParatext "false" @default.
- W2079239964 isRetracted "false" @default.
- W2079239964 magId "2079239964" @default.
- W2079239964 workType "article" @default.